대학의 부문별 수익성 분석과 책임회계시스템 도입：K대학교 사례를 중심으로

[Purpose]This study aims to examine the applicability and effectiveness of the Responsibility Accounting System (RAS) in universities as non－profit organizations by analyzing the profitability and financial soundness of academic divisions. [Methodology]Using K University as a case study, colleges were designated as responsibility centers. Revenues and costs were allocated from a managerial accounting perspective to conduct segment profit analysis. In light of diversified revenue structures under flexible major systems, this study proposes a method of allocating revenues and costs based on course credits offered by each division rather than tuition revenue solely attributed to enrolled students, thereby reflecting student mobility across colleges. [Findings]The analysis reports the profitability results of each division and highlights the implications of segment profit analysis. By applying concepts of cost allocation to a concrete university case, the study contributes not only to managerial decision－making but also to management accounting education by providing case－based learning materials. [Implications]This study suggests that accountability accounting and profitability analysis can act as effective management tools even in non－profit organizations. However, the study also emphasizes the need to address fairness in performance evaluation standards and equity in resource allocation across divisions when introducing such systems.